Dr. Alexander Ezenagu is currently an Assistant Professor in the College of Law at HBKU. An international commercial law and tax expert, he specializes in international tax law, transfer pricing, tax planning, investment advisory, and commercial law advisory and practice.
He obtained his PhD in international tax law from McGill University, Canada. He is also a graduate of the University of Cambridge, United Kingdom, where he obtained an LLM in commercial law. He holds an LLB degree from the University of Ibadan, Nigeria, and has been admitted as a Barrister and Solicitor of the Supreme Court of Nigeria.
Dr. Ezenagu’s research focuses on the relationship between taxation and economic development, as well as the role of government and non-government institutions and actors in the creation of tax policies and rules.
Dr. Ezenagu has published in academic journals and other globally recognized platforms.
He is also a consultant to the United Nations Conference on Trade and Development (UNCTAD), the United Nations Development Programme (UNDP), the Coalition for Dialogue on Africa (CODA) an African Union Commission body, TaxCOOP Canada, Tax Justice Network Africa (TJNA), among other international organizations.
Faculty of Law, University of Hong Kong; Hong Kong
August 2019 - November 2019International Budget Partnership; Washington DC., United States
July 2019 - November 2019International Centre for Tax and Development; Brighton, United Kingdom
February 2017 - June 2019Templars Barristers & Solicitors; Lagos, Nigeria
2014 - 2015Banwo & Ighodalo; Lagos, Nigeria
2011 - 2013McGill University; Montreal, Canada
2019University of Cambridge, United Kingdom
2014Nigeria Law School; Abuja, Nigeria
2011University of Ibadan; Ibadan, Nigeria
2010“Ethical Considerations in Financial (Tax) and Non-Financial Corporate Human Rights Reporting” (2021) University of Miami International and Comparative Law Review.
2021“Market Mechanisms for Decarbonization: Tensions and Implications for Natural Gas Markets” in Palgrave Handbook of Natural Gas and Global Energy Transitions”.
2021“Financing Child Protection: Taxpayers as Actors of Social Change”. In Transforming Paradigms on Children’s Rights in a Changing World.
2021“Palliatives in a Pandemic: A Look at Responses from African Governments and the Need for Stronger Social Contract in Building Resilient Economies”
2021“Boom or Bust, Extractives are No Longer Saviours: Why Gulf Cooperation Council (GCC) Countries Should Adopt Robust Tax Regimes” (2020) Elsevier Journal of The Extractive Industries and Society.
2020“Carbon Taxation as a Tool for Sustainable Development in the MENA Region: Potentials and Future Directions” (2020) in Climate Change Law and Policy in the MENA Region. Routledge.
2020“Upgrade of Local Suppliers in the Global Production Network: The Success or Otherwise of Local Content Regimes” in Local Content, Sustainable Development and Treaty Implementation in Global Energy Markets (2020), Cambridge University Press.
2020“Enabling and Benefitting from Tax Avoidance: The Case of Canada in Africa’s Extractive Sector” (2020) South Views, No. 189, South Centre: Geneva.
2020Brighton, Institute of Development Studies (IDS). Available at: https://www.ictd.ac/publication/safe-harbour-regimes-in-transfer-pricing....
2019Centre for International Governance Innovation (CIGI), New Thinking on SDGs and International Law, Policy Brief No. 4, Waterloo: Canada. Available at: https://www.cigionline.org/sites/default/files/documents/SDG%20PB%20no.4....
2019“Safe Harbour Regimes in Transfer Pricing - An African Perspective” (2019) ICTD Working Paper 100. Available at: https://www.ictd.ac/publication/safe-harbour-regimes-in-transfer-pricing...
2019“Unitary Taxation of Multinationals: Implications for Sustainable Development” (2019), Centre for International Governance Innovation (CIGI), New Thinking on SDGs and International Law, Policy Brief No. 4, Waterloo: Canada. Available at: https://www.cigionline.org/sites/default/files/documents/SDG%20PB%20no.4....
2019Tax Competition and Cooperation (2018), Wolters Kluwer, Series on International Taxation, vol. 62.
2018Tax Competition and Cooperation (2018), Wolters Kluwer, Series on International Taxation, vol. 62.
2018Asper Review of International Business and Trade Law, Vol. XVII, 131.
2017“Faltering Blocks in the Arguments against Unitary Taxation and the Formulary Apportionment Approach to Income Allocation” (2017) Asper Review of International Business and Trade Law, Vol. XVII, 131.
2017“Offshore Tax Investigations, Tax Whistleblowing, and Global Tax Compliance” (2017) in Winning the Tax Wars: Tax Competition and Cooperation (2018), Wolters Kluwer, Series on International Taxation, vol. 62.
2017“Tax Competition: An Unlevelled Playing Field for Developing Countries - Tax Cooperation to the Rescue” (2017) in Winning the Tax Wars: Tax Competition and Cooperation (2018), Wolters Kluwer, Series on International Taxation, vol. 62.
2017“Addressing Illicit Financial Flows through ACDEG” (2017) African Governance Newsletter of the African Union.
2017Brooklyn Journal of International Law, Vol. 41. Available at: http://brooklynworks.brooklaw.edu/bjil/vol41/iss3/4/
2016Evaluation of Potentials, Paradoxes and Prospects” (2016). Available at SSRN: http://ssrn.com/abstract=2748040
2016“Kill-Switches in the New U.S. Model Tax Treaty” (2016). Brooklyn Journal of International Law, Vol. 41. Available at: http://brooklynworks.brooklaw.edu/bjil/vol41/iss3/4/
2016